International financial reporting standards adoption in the European Union and earnings conservatism : a review of empirical research
Walid Guermazi
| Year of publication: |
2023
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|---|---|
| Authors: | Guermazi, Walid |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 20.2023, 2, p. 200-211
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| Subject: | IFRS | Financial reporting | EU | Reporting incentives | Earnings conservatism | Bilanzpolitik | Accounting policy | EU-Staaten | EU countries | Gewinnermittlung | Profit determination | Berichtswesen | Reporting | Bilanzierungsgrundsätze | Accounting standards |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41310-022-00162-4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014326439